Enterprise Diversified 8-K/A Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

56RockfordRd .IWilmington,DE 19806-1004

October7,2015

AD Office3-InformationTechnologiesand Services

Securities and ExchangeCommission

100FStreet,N.E.;MailStop4561

Washington,D.C.20549-4561

To the Assistant DirectorOffice:

Wehavebeenfurnishedwithacopy oftheresponsetoItem4.02ofForm8-Kforthe eventthatoccurred onSeptember25,2015,to be filedbyour client,SiteStar Corporation. We agree with the statements made in response to thatIteminsofar as theyrelateto our Firm.

Verytrulyyours,